- Tytuł:
- Selected Tax Rules in the Polish Financial Law Literature
- Autorzy:
- Zieliński, Robert
- Powiązania:
- https://bibliotekanauki.pl/articles/2154954.pdf
- Data publikacji:
- 2022-09-15
- Wydawca:
- Akademia Leona Koźmińskiego w Warszawie
- Tematy:
-
tax rules
Polish financial law
rational tax system - Opis:
- The aim of the article is to characterise selected tax principles included in the Polish financial law literature. Legal academics and commentators widely emphasise that these principles are extremely crucial for the tax system. They express the postulates to which a properly designed tax, as well as a rational tax system, should correspond. In view of the fact that the academic discourse has been emphasising for many years that tax law is of low quality and thus difficult and costly to apply, as well as the low assessment of tax regulations enacted as part of the so-called Polish Deal, it was considered appropriate to remind the significance of the most important of these models, the content of which was expressed as tax principles.
- Źródło:
-
Krytyka Prawa. Niezależne Studia nad Prawem; 2022, 13, 3; 184-198
2080-1084
2450-7938 - Pojawia się w:
- Krytyka Prawa. Niezależne Studia nad Prawem
- Dostawca treści:
- Biblioteka Nauki
Artykuł